• Artificial Intelligence - Practice Management - QuickRead Top Story

    AI as IP™ Framework: A Practical Guide to Classify, Protect, and Monetize AI Assets (Part II of II)

    April 29, 2026

    AI serves as a double-edged sword, presenting economic risks and the potential to disrupt and harm various industries, while simultaneously enabling significant innovation and growth across many sectors. Yet, for small and mid-sized enterprises (SMEs), the economic value of AI systems is often invisible in financial reporting, lacks legal protections, and is under-leveraged in financing and valuation efforts. In this two-part article, the authors provide a practical guide that builds on earlier articles in the AI as IP™ series and provides SMEs with a step-by-step framework for identifying, classifying, protecting, and monetizing AI assets. In this second part, the authors…

  • QuickRead Top Story - Valuation/Appraisal

    Personal Goodwill

    November 2, 2022

    Identification First! Few articles in the business valuation profession address the identification component of valuing goodwill, particularly personal or professional goodwill in the context of matrimonial dissolution matters. Current literature provides valuation professionals with techniques regarding the quantification or valuation exercise (e.g., cost approach, discounted cash flow, relief from royalty, etc.); however, this leaves professionals in some cases quantifying goodwill without determining what, if any, personal goodwill characteristics exist. This potential misstep may leave a valuation professional not addressing or identifying evidence to support that such an intangible asset exists. This article focuses on suggested practices to identify personal goodwill…

  • Intellectual Property - QuickRead Featured - QuickRead Top Story

    Creating the Bridge Between Transfer Pricing and the Valuation of Intangibles

    May 11, 2016

    Mergers and acquisitions (M&A) have continued growing since 2008’s financial crisis.  Through the first three months of 2016, the value of worldwide M&A totaled nearly $750 billion.  Cross-border M&A activity totaled $308 billion—accounting for a quarterly record-high 41% share of global M&A value.  As in previous years, M&A in industries with hefty intangible assets—such as pharmaceuticals and technology, media and telecom—dominated deal making.[1]